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All Journal Wahana Riset Akuntansi e-Journal Ekonomi Bisnis dan Akuntansi JURNAL RELASI STIE MANDALA JEMBER JURNAL AKUNTANSI UNIVERSITAS JEMBER VALUE: Journal of Business Studies
Kartika Kartika
Akuntansi, Fakultas Ekonomi, Universitas Jember (UNEJ)
Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Social Sciences

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Analisis Faktor Yang Mempengaruhi Penerimaan UNEJ Digital Repository Dengan Menggunakan Technology Acceptance Model (TAM) Jannah, Ghina Nurul; Kartika, Kartika; Arif, Alfi
e-Journal Ekonomi Bisnis dan Akuntansi Vol 2, No 1 (2015)
Publisher : e-Journal Ekonomi Bisnis dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (415.745 KB)

Abstract

Perkembangan dan kemajuan teknologi informasi telah mengubah sikap dan perilaku pengguna dalam mencari data atau infomasi, sehingga banyak instansi salah satunya perpustakaan di Universitas Jember (UNEJ Digital Repository) yang terdorong untuk mengubah sistem konvesional mereka ke sistem otomasi atau digital. Penelitian ini bertujuan untuk mengetahui faktor yang mempengaruhi penerimaan UNEJ Digital Repository dengan menggunakan model milik Davis (1989) yaitu Technology Acceptance Model (TAM). Penelitian ini merupakan penelitian kuantitatif dimana populasi yang digunakan yaitu mahasiswa Universitas Jember dengan kriteria yaitu merupakan mahasiswa angkatan tahun 2013, mahasiswa yang menerima sosialisasi tentang UNEJ Digital Repository, mahasiswa yang menempuh program sarjana. Teknik pengambilan sampel yaitu dengan menggunakan klaster secara acak (clustered random sampling). Metode analisis data yang digunakan yaitu analisis statistik deskriptif dan uji hipotesis dengan mengunakan pendekatan Structural Equation Modeling (SEM) dimana data diperoleh dengan cara menyebarkan kuesioner ke mahasiswa sebanyak 120 kuesioner. Dari 120 kuesioner yang disebarkan, hanya 112 kuesioner yang dapat diolah. Hasil penelitian menunjukkan terdapat delapan (8) hipotesis yang diterima, sedangkan sisanya ditolak. Hal tersebut disebabkan sampel yang digunakan merupakan mahasiswa angkatan 2013 yang masih belum menempuh tugas akhir.
PENGARUH KERAGAMAN MEDIA DAN IMBALAN EKSTERNAL TERHADAP NIAT BERBAGI PENGETAHUAN MAHASISWA DAN DOSEN AKUNTANSI Kartika, Kartika
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 8, No 1 (2010)
Publisher : JURNAL AKUNTANSI UNIVERSITAS JEMBER

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Abstract

The aim of this research is to examine the factors supporting individuals’ knowledge sharing intention. Based on the theory of reasoned action, this study examined influenced of extrinsic reward, and channel richness to knowledge sharing intention. Data was collected using a field study of lecturer and student in university at Malang. We employ independent sample t-test and PLS (Partial Least Squares) version 2.0. The result show that there isn’t perception difference betwen student and lecturer about factors that supporting knowledge sharing intention. The result show that channel richness has played significant part influenced attitude toward knowledge sharing. Extrinsic reward imposed no impact on an individual’s attitude toward knowledge sharing. The result from this study confirm the theory of reasoned action. This study also find that subjective norm greater influence knowledge sharing intention than attitude toward knowledge sharing. Keywords: theory of reasoned action, extrinsic rewards, channel richness
PENGARUH MODERNISASI SISTEM INFORMASI PERPAJAKAN BERBASIS e-FAKTUR TERHADAP PENERIMAAN PPN (Studi Kasus Pada KPP Madya Jakarta Pusat) Kartika Kartika; Vika Aryanto
RELASI : JURNAL EKONOMI Vol 13 No 2 (2017)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v13i2.116

Abstract

This study aims to determine the effect of the Modernization of Tax Information System Based on e-Invoice to PPN Receipts. This research was conducted in KPP Madya Jakarta Pusat. The data used primary and secondary data. Data analysis used simple regression analysis. The result of the research shows that there is a positive and significant effect of of the Modernization of Tax Information System Based on e-Invoice to PPN Receipts  in KPP Madya Jakarta Pusat. 
Desain Sistem Informasi Akuntansi Berbasis Komputer untuk Penyusunan Laporan Keuangan Menggunakan Microsoft Access 2010 Surya Sukmawan Sinatriyo; A. Andriana; K. Kartika
e-Journal Ekonomi Bisnis dan Akuntansi Vol 6 No 1 (2019): e-JEBA Volume 6 Nomor 1 Tahun 2019
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v6i1.11080

Abstract

This study aims to design a computer-based accounting information system for the preparation of financial statements using Microsoft Access 2010 on the small medium companythat provide network, cctv installation services and also trading computer components namely CV. Satria Computindo. This research used descriptive qualtitative. Methods of data collection is done by interview and documentation, and testing the validity of data used in the form of source triangulation, time triangulation, and membercheck. Accounting system used were selling, cash receiveing and cash disburshment and sallary and payroll accounting system. Design of computer-based accounting information systems to support the preparation of financial statements using Rapid Application Development (RAD) techniques that develop the system in a short period of time using prototyping. Applications used for system development is using Microsoft Access which includes table design, creation of relations between tables, query design, form design, and report design. This study is expected to reduce the occurrence of recording errors caused by human factors, accelerate the acquisition of financial information for the leadership and accelerate the real time acquisition of stock information. Keywords: Accounting Information System, Financial Statements, Microsoft Access 2010, Prototyping, Rapid Application Development – RAD.
ANALYSIS OF PSAK 71 IMPLEMENTATION ON ALLOWANCE FOR IMPAIRMENT OF FINANCIAL ASSETS Kartika Kartika; Andriana Andriana; Alfi Arif; Sudarno Sudarno; Hendrawan Santosa Putra
VALUE: Journal of Business Studies Vol 1 No 1 (2022): VALUE: Journal of Business Studies
Publisher : Study Program of Management Faculty of Economics and Business University of Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (191.648 KB) | DOI: 10.19184/value.v1i1.31655

Abstract

Banking is one of the main industries that can be used as an indicator of the economy in a country. The health condition of a country's economy can be assessed through the level of soundness and financial performance of its banking industry. In 2017 the Financial Accounting Standards Board (DSAK) together with IAI, ratified a new PSAK (Statement of Financial Accounting Standards), namely PSAK 71 regarding Financial Instruments guided by IFRS 9. The update to PSAK 71 is a response to companies, especially those engaged in financial or financial to risky credit. This study aims to determine the results of the comparative analysis of financial performance before and after the application of PSAK 71 on Allowance for Impairment Losses in Banking by using a case study at Bank Rakyat Indonesia. The analytical method used in this study is the CAMEL method. The results of the calculation of financial ratio analysis using the CAMEL method can be seen that the overall financial performance of BRI before and after the implementation of PSAK 71 experienced significant changes, both in terms of capital, earning assets, management, profitability and liquidity.
FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT INVESTOR PEMULA UNTUK BERINVESTASI DI PASAR MODAL PADA MASA PANDEMI COVID-19 Iqbal Driantama; Kartika Kartika; Oktaviani Ari Wardhaningrum
Wahana Riset Akuntansi Vol 10, No 2 (2022)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v10i2.118224

Abstract

Investments in the capital market are starting to be in demand, especially during the COVID-19 pandemic. This is evidenced by the increasing number of investors due to the fact that during the COVID-19 pandemic, people have a desire to make profits in the midst of demands to reduce activities outside the home. This study aims to determine the effect of perceived returns, perceived risk, knowledge, and technological progress on the investment interest of novice investors at the Faculty of Economics and Business, University of Jember during the covid-19 pandemic. This type of research is quantitative research. The population of this research is the students of the Faculty of Economics and Business, University of Jember who are active in the 2021/2022 academic year. The sampling technique used purposive sampling technique with data collection techniques using a questionnaire. The data obtained from the distribution of the questionnaire is 100 data. The research method used is multiple linear regression analysis. The results of hypothesis testing using the T test prove that the perceived returns, risk perceptions, knowledge, and technological advances have a significant positive effect on the interest of novice investors to invest in the capital market during the COVID-19 pandemic.Keywords: Investment Interest, Perception of Return, Perception of Risk, Knowledge, Technological Advancement
Co-Authors Alfi Arif Andriana Andriana Andriana Andriana Ghina Nurul Jannah Hendrawan Santosa Putra Iqbal Driantama Oktaviani Ari Wardhaningrum Sudarno Sudarno Surya Sukmawan Sinatriyo Vika Aryanto